Article 265
Taxes not to be imposed save by authority of law
Part XII — Finance, Property, Contracts and Suits · Chapter I — Finance · Amended by
44th
No tax shall be levied or collected except by authority of law.
Related articles (2)
Article 266 — Consolidated Funds and public accounts of India and of the States
Article 300A — Persons not to be deprived of property save by authority of law